Abstract
The emergence of quantum computing presents a profound challenge and opportunity for information technology (IT) audit methodologies and IT security. Quantum computing’s potential to break classical encryption methods and its promise of exponential computational power necessitate a proactive response. This comprehensive review explores the fundamentals of quantum computing, the vulnerabilities of classical encryption, the transition to quantum-safe encryption, and the role of IT auditors in navigating this quantum landscape. Additionally, we address emerging quantum technologies, ethical considerations, and the interplay between quantum computing and IT security. To thrive in the quantum era, organisations are advised to plan for quantum-safe transitions, invest in quantum-resistant cryptography, monitor evolving regulations, develop quantum-ready workforces, integrate Quantum Key Distribution (QKD), and adopt a long-term security strategy. Adapting IT audit methodologies to the quantum era requires a multidisciplinary approach, and the recommendations provided here aim to guide organisations in securing their digital assets in this transformative quantum-empowered future.
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